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1997 (8) TMI 445 - SUPREME COURTWhether the respondent is liable to pay sales tax and to be registered as a dealer under the relevant provisions of the Orissa Sales Tax Act, 1947? Held that:- Appeal allowed. High Court was not right in concluding that the respondent was not a dealer who was liable to pay sales tax on the sales of the spare parts, etc., made by it. We answer the questions of law in the negative and against the respondent.
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